THE COURT SPECIFIED THE FEATURES OF THE ABSENTEE DEBTOR’S BANKRUPTCY

THE COURT SPECIFIED THE FEATURES OF THE ABSENTEE DEBTOR’S BANKRUPTCY

THE COURT SPECIFIED THE FEATURES OF THE ABSENTEE DEBTOR’S BANKRUPTCY

The Commercial court has recently considered the case of declaring the bankruptcy of the absentee debtor. The corresponding application was submitted by the Federal Tax Service, to which a debt of 2.3 million rubles was formed. 




The courts of the first and appeal instances rejected the application of the tax authority, stating that in their opinion, the debtor was not an absentee and the applicant had not taken sufficient measures to find the head of the company.

Subsequently, the district court recalled that in order to have grounds for applying for the bankruptcy of an absentee debtor, a number of conditions must be observed:

- the fact of the debtor's termination of its activities must be established (the absence of transactions on bank accounts during the year before filing a bankruptcy petition might be used as evidence);

- the debtor's manager must either be absent, or his (her) location must be unknown. 

In addition, the district court noted one more peculiarity of considering such cases.

When considering an application, the initiator of the process must provide evidence that the debtor has property necessary for the bankruptcy procedure. Otherwise, according to the current legislation, the application will be returned (determination À21-14884 / 2019 in the case of November 27, 2020).




22.12.2020